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Finance Act 2021
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Amendments of section 137 of CTA 2010
4In section 137 of CTA 2010 (deductions from total profits for claims for group relief), in subsection (5)—
(a)omit paragraph (d);
(b)at the end insert—
“(e)of a type to which section 269ZB(2), 269ZBA(2), 269ZC(2) or 269ZD(2) of Part 7ZA (restrictions on deductions for carried-forward losses and other amounts) could apply.”
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